1. Regulations
  2. title 24
  3. chapter II
  4. part 234
  5. subpart B
  6. § 234.273

View all text of Subpart B [§ 234.251 - § 234.285]

§ 234.273 - Assessment of taxes.

When a family unit is conveyed to the Commissioner or a mortgage is assigned to the Commissioner, the unit shall be assessed and subject to assessment for taxes pertaining only to that unit.

AUTHORITY: 12 U.S.C. 1715b and 1715y; 42 U.S.C. 3535(d).

SOURCE: 36 FR 24628, Dec. 22, 1971, unless otherwise noted.

CITE AS: 24 CFR 234.273